Virginia has enacted legislation extending the sunset date of the state’s sales and use tax exemption for purchases of equipment by data centers and their tenants from June 30, 2020 to June 30, 2035. The legislation also provides that if an entity previously created 50 new jobs at a data center in Virginia in order to qualify for the exemption, those 50 jobs may be relocated to a new data center in Virginia with a capital investment of at least $500 million on or after July 1, 2016 and count toward the new jobs requirement for the new data center to qualify for the exemption. (Ch. 712 (S.B. 64), Laws 2016, effective July 1, 2016)